Publication Search

The achievement of the Sustainable Development Goals (SDGs) in Indonesia continues to face various challenges, particularly those related to poverty, social inequality, and increasing environmental degradation caused by climate change. These conditions highlight the need for an instrument capable of integrating social welfare objectives with environmental sustainability. This article aims to analyze the role of green zakat as an Islamic social finance instrument in supporting the achievement of the Sustainable Development Goals (SDGs). The study employs a descriptive qualitative approach using a library research method through the collection and analysis of various sources, including academic journals, books, official reports, and other relevant documents related to zakat, Islamic social finance, green economy, and sustainable development. The findings indicate that green zakat has significant potential to support the achievement of the SDGs through environmentally based economic empowerment programs, such as sustainable agriculture, reforestation, waste management, and the development of eco-friendly businesses for vulnerable communities. In addition to contributing to poverty alleviation, green zakat can support climate change mitigation efforts and environmental conservation in line with the principles of maqashid sharia. However, its implementation still faces several challenges, including limited public literacy, inadequate regulatory support, and suboptimal governance of environmental-based programs. Therefore, stronger collaboration among government institutions, zakat management organizations, and society is needed to develop a more effective green zakat model. Future studies are recommended to conduct empirical research to measure the impact of green zakat implementation on specific and measurable SDG indicators.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

This study aims to analyze the effect of the Open Unemployment Rate (OUR), Human Development Index (HDI), and zakat on poverty in Mandailing Natal Regency. The study employed a quantitative approach using the Vector Error Correction Model (VECM) based on quarterly secondary data from 2015 to 2025. The analytical procedures included stationarity testing, optimal lag selection, Johansen cointegration testing, VECM estimation, Granger causality testing, as well as Impulse Response Function (IRF) and Variance Decomposition (VD) analyses. The findings indicate that all variables were stationary at the second difference level, with an optimal lag length of four, and exhibited a long-run cointegration relationship. The VECM estimation reveals that, in the long run, the Open Unemployment Rate has a positive and significant effect on poverty, while zakat has a negative and significant effect in reducing poverty. In contrast, the Human Development Index does not significantly affect poverty, which may be explained by the presence of a development time lag and employment mismatch between workforce competencies and labor market demands. The Granger causality test indicates a one-way causal relationship from the Open Unemployment Rate to the Human Development Index. Furthermore, the Variance Decomposition analysis shows that poverty variation is predominantly explained by its own shocks (96.25%), reflecting the persistence of structural poverty. Therefore, policy synergy through employment expansion and the optimization of productive zakat programs based on business empowerment is recommended to accelerate poverty alleviation in Mandailing Natal Regency.

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

The effectiveness of zakat management within the educational sector plays a crucial role in improving mustahik welfare. This study aims to analyze the management of zakat by the School Zakat Management Unit (UPZ) at SMKN Pringkuku Pacitan in enhancing the well-being of its beneficiaries. Utilizing a descriptive qualitative approach, data were gathered through interviews, direct observations, and documentary reviews. The findings reveal that the zakat management mechanism has been structured systematically, encompassing collection, distribution, and mustahik classification based on the eight categories of asnaf. Specifically, professional zakat (zakat profesi) is collected via a 2.5% monthly salary deduction from civil servant (PNS) and government employee (PPPK) staff, while zakat fitrah is accumulated from all teachers, staff, and students. The allocated zakat funds are regularly distributed to underprivileged students, orphans, and the community residing around the school environment. This financial intervention is proven to yield a positive impact by supporting educational expenses, fulfilling daily basic needs, and boosting students' learning motivation. The implication of this study emphasizes that the school-based zakat management model holds significant potential to be replicated as an effective social empowerment instrument to secure student welfare.

Poverty is a multidimensional problem that remains a major development challenge in Central Tapanuli Regency. Growth in Gross Regional Domestic Product (GRDP), increased realization of Foreign Direct Investment (PMA) and Domestic Direct Investment (PMDN), and zakat collection should be important instruments in reducing poverty rates. However, data from 2019–2023 shows a discrepancy, where the growth in these macroeconomic and social indicators is not accompanied by a decrease in the number of poor people. This study aims to analyze the influence of zakat, GRDP, PMA, and PMDN on poverty levels in Central Tapanuli Regency. The research method used is qualitative descriptive analysis with secondary data from BPS, BAZNAS, and BKPM as well as interviews with relevant parties. The results show that zakat does contribute to alleviating the burden on mustahik, but its role is still limited because the majority of distribution is consumptive. GRDP increased from Rp9.95 trillion in 2019 to Rp13.67 trillion in 2023, but the resulting economic growth is not yet inclusive. Foreign direct investment (FDI) tends to be oriented towards large capital with limited labor absorption, while domestic direct investment (PMDN) is closer to local needs but still less than optimal in poverty alleviation. Overall, the increase in zakat, GRDP, FDI, and PMDN has not been able to reduce the poverty rate, which actually increased from 376,474 people in 2019 to 489,760 people in 2023. Thus, a more inclusive development strategy, optimization of productive zakat, and investment policies that favor labor-intensive sectors and MSMEs are needed so that economic growth truly impacts poverty reduction.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

The purpose of this study is to evaluate the implementation of PSAK 409 to achieve accountability and transparency in the financial reporting of zakat, infaq, and sedekah (ZIS) at NU CARE–LAZISNU MWCNU Babat. A qualitative approach utilizing case studies and descriptive analysis was the research methodology used. The Miles and Huberman methodology, which includes data reduction, data presentation, and conclusion drawing, was used to examine data collected through observation, interviews, and documentation. The findings indicate that ZIS LAZISNU MWCNU Babat's financial management and reporting procedures are still not fully compliant with PSAK 409. Complete financial reports, such as the statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements, have not been published, and financial recording is still done simply and manually. This results in the institution's less-than-ideal accountability and transparency. Limited human resources, lack of knowledge of sharia accounting rules, and inadequate record-keeping systems are the main obstacles hindering the implementation of PSAK 409. Therefore, to create more accountable and transparent financial reports and increase public trust in zakat management institutions, efforts are needed to strengthen the record-keeping system, improve human resource competency, and support the implementation of PSAK 409.

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

The background of this research is based on the importance of Sharia-based social financing in assisting people in need without involving elements of riba, while ensuring that its practices remain aligned with Islamic economic law principles. This study aims to analyze the implementation of qard financing at the Masjid Raya Bintaro Jaya Amil Zakat Institution (MRBJ) and to examine its compliance with the provisions set by the Dewan Syariah Nasional Majelis Ulama Indonesia, through Fatwa Number 19/DSN-MUI/IV/2001 concerning Al-Qard. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, observations, and documentation. The research subjects consist of zakat institution administrators and beneficiaries. (mustahiq) of the Qard Financing Program. The results indicate that the implementation of Qard financing at MRBJ has been carried out as a form of community economic empowerment, with a relatively simple distribution mechanism oriented toward the needs of the mustahiq. However, in practice, there are still several aspects that have not been optimal, particularly in terms of assistance and monitoring for the beneficiaries. Therefore, this study concludes that although qard financing at MRBJ. provides significant social benefits, there is a need to enhance Sharia understanding and improving institutional governance to ensure optimal implementation in accordance with the principles established by the DSN-MUI fatwa with the principles established by the DSN-MUI fatwa.